Achal Kumar Jain (supra), P.C. Puri v. CIT\n(1985) 151 ITR 584 (Delhi), Addl. CIT v. Precision Metal Works

161 ITR 694High Court1986#19375 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 143(3)Section 147Section 148Section 263Section 270A

Issues it is cited on

section 271(1)(a)assessment order erroneoussection 271aacsection 271aasection 271aconcealment of incomeerroneous and prejudicialsection 271(1)section 263section 26section 271section 271(1)(c)

Judgments citing Achal Kumar Jain (supra), P.C. Puri v. CIT\n(1985) 151 ITR 584 (Delhi), Addl. CIT v. Precision Metal Works

Mahaveer Singh, Ahmedabad vs. The PCIT, Ahmedabad-1, Ahmedabad

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 840/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad03 Mar 2026AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 139(1)Section 142(1)Section 143(3)Section 148Section 234FSection 263(1)Section 270ASection 270A(2)(b)Section 272A(1)(d)Section 44A

…(p. 11) 9. The aforesaid decision has been consistently followed by the Delhi High Court in the cases of Achal Kumar Jain (supra), P.C. Puri v. CIT (1985) 151 ITR 584 (Delhi), Addl. CIT v. Precision Metal Works (1985) 156 MIR 6934, CWT v. A.N. Sarvaria (1986) 161 ITR 694, Addl. CIT v. Sudershan Talkies (1993).200 ITR 153, CIT v. Sudershan Talkies [19931.201 ITTR 289 and Nihal Chand Rekvan (supra). 10. Similar view has been taken by the Rajasthan High Court in the case of CIT v. Keshrimal Parasmal (1986)157 ITR 484%, Gauhati High Court in the case of Surendra Prasad Singh v. CIT (19881_173 ITR 610°, Calcutta High…

Vikas Vijay Gupta, Ahmedabad vs. The Pr. CIT, Ahmedabad-1, Ahmedabad

In the result, the appeal filed by the Assessee is hereby

ITA 404/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad27 May 2025AY 2017-18

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\nITA No. 404/Ahd/2024\nAssessment Year 2017-18\nVikas Vijay Gupta\nPrincipal Commissioner\n604 Sarap,\nof Income Tax,\nOpp. Navjivan Press Vs Ahmedabad-1,\nP.O. Navjivan,\nAhmedabad\nAhmedabad-380014,\nGujarat\n(Respondent)\nPAN: AEOPG6723L\n(Appellant)\nAssessee Represented: Shri Jaimin Shah, A.R.\nRevenue Represented: Shri R. N. Dsouza, CIT-DR\nDate of hearing : 27-02-2025\nDate of pronouncement : 27-05-2025\nआदे

Section 115BSection 147Section 263Section 271Section 271(1)(c)Section 271ASection 274Section 69A

…(p. 11) 9. The aforesaid decision has been consistently followed by the Delhi High Court in the cases of Achal Kumar Jain (supra), P.C. Puri v. CIT (1985) 151 ITR 584 (Delhi), Addl. CIT v. Precision Metal Works (1985) 156 MIR 6934, CWT v. A.N. Sarvaria (1986) 161 ITR 694, Addl. CIT v. Sudershan Talkies (1993).200 ITR 153, CIT v. Sudershan Talkies [19931.201 ITTR 289 and Nihal Chand Rekyan (supra). 10. Similar view has been taken by the Rajasthan High Court in the case of CIT v. Keshrimal Parasmal (1986)157 ITR 484%, Gauhati High Court in the case of Surendra Prasad Singh v. CIT (19881_173 ITR 610°, Calcutta High…

Anotra Realators Private Limited, Chennai vs. PCIT (Central)- 1, Chennai

ITA 1451/CHNY/2024[2016-17]Status: DisposedITAT Chennai14 Aug 2024AY 2016-17
Section 132Section 143(3)Section 153CSection 263Section 271Section 271(1)(c)Section 271ASection 69A

…edings." 9.2 Similar proposition was laid down by various high courts as under:- i) Addl.CIT vs. Achal Kumar Jain, Keshrimal Parasmal, (1986) 157 ITR 484 (Raj) ii) Addl.CIT vs. Precision Metal Works, (1985) 156 ITR 693 (Del) iii) CWT vs. A.N. Sarvaria, (1986) 161 ITR 694 (Del) iv) Surendra Prasad Singh vs. CIT, (1988) 173 ITR 510, 515 (Gauh) v) CIT vs. Linotype and Machinery Ltd., (1991) 192 ITR 337, 341- 42 (Cal) vi) Addl.CIT vs. Sudershan Talkies, (1993) 200 ITR 153, 156(Del) vii) CIT vs. Sudershan Talkies, (1993) 201 ITR 289, 291 (Del) viii) CIT vs. Nihal Chand Rekyan (2000) 242 ITR 45 (Del) ix) CIT vs. C.R.K.…

Anjis Developers Private Limited, Mumbai vs. Principle CIT-5, Mumbai

In the result, the appeal filed by the assessee is dismissed

ITA 959/MUM/2022[2017-18]Status: DisposedITAT Mumbai20 Feb 2023AY 2017-18

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2017-18 Anjis Developers Private Limited, Pcit-5, 2Nd Floor, Soham Apartments, Room No. 515, 5Th Floor, 208, Walkeshwar Road, Teen Vs. Aayakar Bhavan, Mk. Batti, Road, Mumbai-400006. Mumbai-400020. Pan No. Aaaca 6022 H Appellant Respondent : Assessee By S. Sriram/Dinesh Kukreja/Ssnyaknavedie Revenue By : Shri Chetan Kacha, Dr : Date Of Hearing 25/11/2022 Date Of Pronouncement : 20/02/2023

For Respondent: Assessee by S. Sriram/Dinesh
Section 270A

…1985) 151 ITR 584 (Delhi), Addl. CIT v. Precision Puri v. CIT [1985) 151 ITR 584 (Delhi), Addl. CIT v. Precision Metal Works [1985)_156 MIR 6934, CWT v. A. Metal Works [1985)_156 MIR 6934, CWT v. A. Metal Works [1985)_156 MIR 6934, CWT v. A.N. Sarvaria [1986) 161 ITR 694, Addl. CIT v. Sudershan Talkies [1993).200 [1986) 161 ITR 694, Addl. CIT v. Sudershan Talkies [1993).200 [1986) 161 ITR 694, Addl. CIT v. Sudershan Talkies [1993).200 ITR 153 , CIT v. ITR 153 , CIT v. Sudershan Talkies [19931.201 ITTR 289 and Nihal Chand Sudershan Talkies [19931.201 ITTR 289 and Nihal Chand Sudershan Talkies [19931.201 ITTR 289 a…

Achal Kumar Jain (supra), P.C. Puri v. CIT\n(1985) 151 ITR 584 (Delhi), Addl. CIT v. Precision Metal Works (161 ITR 694) — Cited in 4 Judgments | BharatTax